2006 Georgia Code - 53-12-131

53-12-131. In any case where the trustees of a trust have elected to come under Code Section 53-12-129 or 53-12-130 and have distributed property in kind from the trust in satisfaction of the distribution requirements of Section 4942 of the Internal Revenue Code, the trustees shall be allowed such commission as would be allowed if the property had been sold for a price equal to its fair market value at the date of distribution and the proceeds had been distributed instead.

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